104 STAT. 1388-470 PUBLIC LAW 101-508 —NOV. 5, 1990 "(iv) by an election official or election worker if the remuneration paid in a calendar year for such service is less than $100; or "(v) by an employee in a position compensated solely on a fee basis which is treated pursuant to section 1402(c)(2)(E) as a trade or business for purposes of inclusion of such fees in net earnings from self-employ- ment; for purposes of this subparagraph, except as provided in regulations prescribed by the Secretary, the term 'retirement system' has the meaning given such term by section 218(b)(4) of the Social Security Act;", (c) MANDATORY EXCLUSION OF CERTAIN EMPLOYEES FROM STATE AGREEMENTS.— Section 218(c)(6) of the Social Security Act (42 U.S.C. 418(c)(6)) is amended— (1) by striking "and" at the end of subparagraph (D); (2) by striking the period at the end of subparagraph (E) and inserting in lieu thereof ", and"; and (3) by adding at the end the following new subparagraph: "(F) service described in section 210(a)(7)(F) which is included as 'employment' under section 210(a).". 26 USC 3121 (d) EFFECTIVE DATE. —The amendments made by this section shall "°*®- apply with respect to service performed after July 1, 1991. SEC. 11333. EXTENSION OF FUTA SURTAX. (a) IN GENERAL.— Section 3301 (relating to rate of FUTA tax) is amended— (1) by striking "1988, 1989, and 1990" in paragraph (1) and inserting "1988 through 1995", and (2) by striking "1991" in paragraph (2) and inserting "1996". 26 USC 3301 (b) EFFECTIVE DATE.—The amendments made by this section shall "°'®' apply to wages paid after December 31, 1990. SEC. 11334. DEPOSITS OF PAYROLL TAXES. (a) IN GENERAL—«° Subsection (g) of section 6302 is amended to read as follows: "(g) DEPOSITS OF SOCIAL SECURITY TAXES AND WITHHELD INCOME TAXES. —I f, under regulations prescribed by the Secretary, a person is required to make deposits of taxes imposed by chapters 21 and 24 on the basis of eighth-month periods, such person shall make deposits of such taxes on the 1st banking day after any day on which such person has $100,000 or more of such taxes for deposit." (b) TECHNICAL AMENDMENT.— Paragraph (2) of section 7632(b) of 26 USC 6302 the Revenue Reconciliation Act of 1989 is hereby repealed. ^o*®- (c) EFFECTIVE DATE.—The amendments made by this section shall note apply to amounts required to be deposited after December 31, 1990. PART V—MISCELLANEOUS PROVISIONS SEC. 11341. INCREASE IN RATE OF INTEREST PAYABLE ON LARGE COR- PORATE UNDERPAYMENTS. (a) GENERAL RULE.— Section 6621 (relating to determination of rate of interest) is amended by adding at the end thereof the following new subsection: "(c) INCREASE IN UNDERPAYMENT RATE FOR LARGE CORPORATE UNDERPAYMENTS. —.
- <• So in original. Probably should be "GENERAL.^^".
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